会计专业英语与国际贸易考试题目及答案.docxVIP

会计专业英语与国际贸易考试题目及答案

考试时间：______分钟总分：______分姓名：______

一、选择填空

请从每题四个选项中选出最合适的词填入空格，并在答题卡上相应位置填涂选项字母。

1.Thebalancesheetprovidesa______ofacompanysfinancialpositionataspecificpointintime.

A.summary

B.analysis

C.projection

D.comparison

2.Accountsreceivableareamountsowedtothecompanybyits______forgoodsorservicessoldoncredit.

A.suppliers

B.employees

C.customers

D.shareholders

3.Underthe______Incotermsrule,thesellerisresponsibleforallcostsandrisksuptothepointthegoodsareplacedatthebuyersdisposalatthenamedportofdestination.

A.FOB

B.CIF

C.EXW

D.DDP

4.Aletterofcredit(L/C)isadocumentissuedbyabankatthe______srequest,promisingtopayaspecifiedsumtothebeneficiary(usuallytheseller)undercertainconditions.

A.seller

B.buyer

C.shipper

D.insurer

5.Theprocessofimportinggoodsintoacountry,includingcustomsdeclaration,paymentofdutiesandtaxes,andcompliancewithregulations,isknownas______.

A.exportation

B.licensing

C.customclearance

D.arbitration

6.The______isafinancialstatementthatreportsacompanysrevenues,expenses,andprofitsorlossesoveraspecificperiod.

A.balancesheet

B.incomestatement

C.cashflowstatement

D.statementofchangesinequity

7.Goodsshippedunderthe______Incotermsruleareconsidereddeliveredwhenplacedatthebuyersdisposalatthesellerspremises,andthebuyerbearsallsubsequentrisksandcosts.

A.FCA

B.DAP

C.DDP

D.CPT

8.The______clauseinaninternationalsalescontractspecifiestheexactdateandlocationforthedeliveryofgoods.

A.payment

B.quantity

C.delivery

D.inspection

9.Acompanythatbuysgoodsfromforeignproducersandresellstheminanothercountryisknownasa(n)______.

A.manufacturer

B.wholesaler

C.distributor

D.t